← Back to Bills
H.R. 1241House116th Congress (2019-2021)In Committee

Volunteer Responder Incentive Protection Act of 2019

Sponsored by John B. LarsonRep. John B. Larson (D-CT)
Introduced February 14, 2019

AI-Generated Summary

Updated April 14, 2026 at 1:57 AM UTC

The Volunteer Responder Incentive Protection Act of 2019 changes the tax code to give volunteer firefighters and emergency medical responders a larger, permanent tax exclusion for certain benefits they receive. By raising the dollar limit and removing the temporary provision, the bill aims to provide ongoing financial incentive for volunteers.

Key Provisions

  • Increases the amount that can be excluded from taxable income for qualified payments to volunteers from $30 to $50.
  • Repeals the temporary subsection that limited the benefit, making the exclusion permanent.
  • Applies to taxable years beginning after December 31, 2019.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 14, 2019

View full timeline
HouseIntro Referral

Introduced in House

February 14, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 14, 2019

Bill Text

Latest available legislative text

Reading Mode
Latest
Raw Text PDF XML
Introduced in HouseIssued February 14, 2019

I

116th CONGRESS

1st Session

H. R. 1241

IN THE HOUSE OF REPRESENTATIVES

February 14, 2019

Mr. Larson of Connecticut (for himself, Mr. Kelly of Pennsylvania, Mr. Pascrell, Mr. King of New York, Mr. Courtney, Mr. Rodney Davis of Illinois, Mr. DeFazio, Ms. DeLauro, Ms. DelBene, Mr. Fitzpatrick, Ms. Pingree, Mr. Ryan, Mr. Swalwell of California, Mr. Walberg, Mr. Brindisi, Mr. Blumenauer, and Mr. Thompson of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to increase and make permanent the exclusion for benefits provided to volunteer firefighters and emergency medical responders.

1.

Short title

This Act may be cited as the Volunteer Responder Incentive Protection Act of 2019.

2.

Benefits provided to volunteer firefighters and emergency medical responders

(a)

Increase in dollar limitation on qualified payments

Subparagraph (B) of section 139B(c)(2) of the Internal Revenue Code of 1986 is amended by striking $30 and inserting $50.

(b)

Reimplementing and making permanent benefits

(1)

In general

Section 139B of the Internal Revenue Code of 1986 is amended by striking subsection (d).

(2)

Effective date

The amendment made by this subsection shall apply with respect to taxable years beginning after December 31, 2019.